26 CFR 20.6601-1

§ 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 20.6601-1, § 20.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112704
Permanent ID: ys:prov:112704@1
SHA-256: 2a62ad4d218b1fd3e2a6b41656c9b8dcdee57b86df48cfa7d7a74bf0f7f9c690

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Full text

For regulations concerning interest on underpayments, etc., see § 301.6601-1 of this chapter (Regulations on Procedure and Administration).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.